Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011

<p>Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.</p><p>In this paper we obtain the corporate tax paid in order to measure the tax burden of cooper...

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Autores principales:	Julián Martínez Vargas, Pedro Carmona Ibáñez, José Pozuelo Campillo
Formato:	article
Lenguaje:	EN ES
Publicado:	AECOOP Escuela de Estudios Cooperativos 2015
Materias:	cooperatives taxation effective tax rate tax burden. Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/0e181f0d11314b5382a496b9268e6970
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id	oai:doaj.org-article:0e181f0d11314b5382a496b9268e6970
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spelling	oai:doaj.org-article:0e181f0d11314b5382a496b9268e69702021-11-12T13:14:37ZFiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-20111135-66181885-803110.5209/rev_REVE.2015.n119.49070https://doaj.org/article/0e181f0d11314b5382a496b9268e69702015-05-01T00:00:00Zhttp://revistas.ucm.es/index.php/REVE/article/view/49070https://doaj.org/toc/1135-6618https://doaj.org/toc/1885-8031<p>Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.</p><p>In this paper we obtain the corporate tax paid in order to measure the tax burden of cooperative enterprises and thus determine whether there are statistically significant differences by company size, regions and industries for the period 2008-2011.</p><p>To this end we have used the new mandatory fiscal additional information disclosed in the annual financial statement from 2008, after the adaptation of business regulation to the international financial reporting standards in Spain.</p>Julián Martínez VargasPedro Carmona IbáñezJosé Pozuelo CampilloAECOOP Escuela de Estudios Cooperativosarticlecooperativestaxationeffective tax ratetax burden.Economics as a scienceHB71-74ENESRevista de Estudios Cooperativos, Vol 119, Iss 0, Pp 132-158 (2015)
institution	DOAJ
collection	DOAJ
language	EN ES
topic	cooperatives taxation effective tax rate tax burden. Economics as a science HB71-74
spellingShingle	cooperatives taxation effective tax rate tax burden. Economics as a science HB71-74 Julián Martínez Vargas Pedro Carmona Ibáñez José Pozuelo Campillo Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
description	<p>Cooperatives consist of companies with special characteristics both in their regulation and in their taxation, traditionally most advantageous, that have important social functions.</p><p>In this paper we obtain the corporate tax paid in order to measure the tax burden of cooperative enterprises and thus determine whether there are statistically significant differences by company size, regions and industries for the period 2008-2011.</p><p>To this end we have used the new mandatory fiscal additional information disclosed in the annual financial statement from 2008, after the adaptation of business regulation to the international financial reporting standards in Spain.</p>
format	article
author	Julián Martínez Vargas Pedro Carmona Ibáñez José Pozuelo Campillo
author_facet	Julián Martínez Vargas Pedro Carmona Ibáñez José Pozuelo Campillo
author_sort	Julián Martínez Vargas
title	Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
title_short	Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
title_full	Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
title_fullStr	Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
title_full_unstemmed	Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
title_sort	fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011
publisher	AECOOP Escuela de Estudios Cooperativos
publishDate	2015
url	https://doaj.org/article/0e181f0d11314b5382a496b9268e6970
work_keys_str_mv	AT julianmartinezvargas fiscalpressureincooperativesastudybycompanysizeregionsandindustriesfortheperiod20082011 AT pedrocarmonaibanez fiscalpressureincooperativesastudybycompanysizeregionsandindustriesfortheperiod20082011 AT josepozuelocampillo fiscalpressureincooperativesastudybycompanysizeregionsandindustriesfortheperiod20082011
_version_	1718430414180188160

Fiscal pressure in cooperatives: a study by company size, regions and industries for the period 2008-2011

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